Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If an Aboriginal and Torres Strait Islander corporation's auditor (if any) or the auditor's representative is at an AGM, the chair of the meeting must allow a reasonable opportunity for the members as a whole at the meeting to ask the auditor or the auditor's representative questions relevant to:
(a) the conduct of the audit; and
(b) the preparation and content of the auditor's report; and
(c) the accounting policies adopted by the corporation in relation to the preparation of the financial statements; and
(d) the independence of the auditor in relation to the conduct of the audit.
(2) An offence against subsection (1) is an offence of strict liability.
Note: For strict liability , see section 6.1 of the Criminal Code .